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Individual Income Tax: Deductions Part 3

Taxes

Individual Income Tax: Deductions Part 3

Course 31058C · 2 hrs · CPA & EA

Rounding out itemized deductions, this course examines miscellaneous deductions, nondeductible expenses, and what remains deductible under current law. It then takes a deeper dive into the Section 199A qualified business income deduction for pass-through entities, covering QBI calculation concepts, alternative minimum tax considerations, repatriation of foreign earnings, charitable contributions in the pass-through context, and taxes paid on pass-through income. Relevant for practitioners serving clients with business ownership or self-employment income.

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  • Hours: 2
  • Exam questions: 10
  • Eligible for: CPA & EA
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NASBA Area: Taxes

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Individual Income Tax: Deductions Part 3
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Pacific CPE is a NASBA-approved and IRS-approved provider of online self-study continuing professional education (CPE) for CPAs, Enrolled Agents (EAs), and other tax professionals.

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We currently offer 125 active self-study courses in Auditing, Business, Ethics, and Taxes. Each course is 2 credit hours and can be read online or downloaded as a PDF, with audio versions available for select courses. Exams are taken online with instant grading, retakes are free, and completion certificates are available immediately in your account.

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